Opinion
22469-22
12-16-2022
KIMBERLY A. KENNAMER & LEE KENNAMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On October 11, 2022, petitioners filed the petition to commence this case. The Court's $60.00 filing fee was not paid. By Order served October 21, 2022, the Court directed petitioners to pay the Court's filing fee. On December 13, 2022, petitioners filed a Letter Dated December 9, 2022, stating therein that this matter has been settled with the IRS and they do not wish to continue to prosecute this case. Petitioners' letter suggests that they do not intend to pay the Court's filing fee.
ORDERED that this case is dismissed for lack of jurisdiction on the grounds that petitioners have failed to pay the Court's filing fee.
Petitioners are advised that the Court, on its own motion, will consider reinstating the case if the filing fee is paid within 30 days from the date of service of this Order (or if petitioners submit for the Court's consideration an Application for Waiver of Filing Fee, which is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms"). Instructions on how to pay the filing fee can be found on the Court's website at https://ustaxcourt.gov/pay_filing_fee.html.